https://www.taxtmi.com/caselaws?id=427454 The High Court dismissed the revenue's appeal, stating that no substantial question of law arose for consideration. The Tribunal's decision favored the assessee, concluding they were not liable to pay Anti Dumping Duty despite opting for a specific condition under Notification No.23/2003-CE. The analysis focused on the interpretation of Anti Dumping Duty provisions, burden of proof on material utilization, examination of maintained records, comparison of stock and clearance data, and application of precedent cases. The alignment with the principles established in previous cases played a crucial role in the Tribunal's decision. en-us Mon, 05 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427454 The High Court dismissed the revenue's appeal, stating that no substantial question of law arose for consideration. The Tribunal's decision favored the assessee, concluding they were not liable to pay Anti Dumping Duty despite opting for a specific condition under Notification No.23/2003-CE. The analysis focused on the interpretation of Anti Dumping Duty provisions, burden of proof on material utilization, examination of maintained records, comparison of stock and clearance data, and application of precedent cases. The alignment with the principles established in previous cases played a crucial role in the Tribunal's decision. Case-Laws Customs Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427454